February 2026 Tax Due Dates

Key Tax Due Dates

The ATO has published the registered agent lodgment program due dates for February 2026 (last updated 1 July 2025).

By this date, agents must lodge and pay:

the December 2025 monthly BAS for business clients with turnover up to $10 million who report GST monthly and lodge electronically
the January 2026 monthly BAS

By this date, agents must meet a range of lodgment and payment obligations, including:

Large and medium entities (non-taxable)

lodge tax returns for non-taxable large and medium entities, based on the latest year lodged (excluding individuals)
for companies and super funds, payment is also due on this date where required
for trusts in this category, payment is due as per the notice of assessment

Large and medium entities (new registrants)

lodge tax returns for new registrant large or medium entities (taxable and non-taxable), excluding individuals
for companies and super funds, payment is also due on this date where required
for trusts in this category, payment is due as per the notice of assessment

Consolidated groups

lodge the tax return for a non-taxable head company of a consolidated group (including new registrants) where a member has been deemed a large or medium entity in the latest year lodged
lodge the tax return for any entity that exits a consolidated group for any period during the income year
lodge the tax return for a large or medium new registrant (non-taxable) head company of a consolidated group

SMSFs and activity statements

lodge and pay the SMSF annual return for a new registrant SMSF (taxable and non-taxable), unless the fund was advised of a 31 October 2025 due date at the end of an ATO registration review
lodge and pay the quarter 2, 2025–26 activity statement (all lodgment methods)
pay the quarter 2, 2025–26 instalment notice (forms R, S or T), and only lodge the notice if varying the instalment amount
lodge the annual GST return (and pay if required) where the taxpayer does not have an income tax return lodgment obligation, and where they do have a tax return obligation, the annual GST return is due on the tax return due date
lodge and pay the quarter 2, 2025–26 superannuation guarantee charge statement where the employer did not pay enough contributions on time, noting employers may choose to offset late paid contributions against the charge, and must still pay any remaining amount due

These dates form part of the ATO’s registered agent lodgment program and should be built into February planning for affected clients.

If you have any questions regarding the above information, please do not hesitate to contact our office to speak to one of our team.

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